Port Tobacco times, and Charles County advertiser., 1887-04-22
Tax Reform.

Tax Reform.
AS pertinent to the question now en-
gaging the minds of the represen tatiye
farmers of the State regarding judiclous
reforms in the principles and methods OF
taxation in the State, we print in another
column today an extract from the last re-
port of the State Tax Commissioner. AS
usual with him, Commissioner Wooltord
gives forth sound doctrine on this impor-
tant question and hits the nail on the head
all the way through.
The Commissioner is right in attribut-
ing the incongruities and inequalities
which have grown up in our tax system
to the ambiguous section of the present
organic law intended to regulate this
question of such vital importance IN the
internal economy of the State. While to
the ordinary mind at first view this high
sounding and apparently just and positive
Injunction regarding equality in taxation,
contained in the present bill of rights,
would seem to preclude the power of ex-
empions and Determinations from the
Legislature; yet, by the practical expert
ence of the last two decades, 1t has proved
under the test of close legal logic, to be
like an old fiddle, which, in the hands of
skillful performer, will give forth almost
any tune that is desired.
AS result of this awkward ambiguity
in the present organic law, the exemption
of mortgages from taxation and other dis
eliminating legislation has been placed
upon the statute books, whereby loopholes
have been made for the scheming capital
ist to dodge the burdens of public taxes,
while the onus of supporting the govern
ment has been made to rest so heavily on
the farmer and upon agricultural lands
Whether it is competent for the Legisla-
ture, under this clause, in directing the
assessments Of property to make the income
Of such property. or is capacity to yield
an income, the test of its value, is queS-
ton, which, while never iudicially decid-
ed. has received uniformly negative in
depreciation at the hands OF the Legisla-
ture. No effort to apply this obviously
just and necessary principle in assessing
the value of property has ever been made
by the law making power, and hence the
hardships and qualities which exist in
the present revenue laws.
The Commissioner properly Is atten-
tion to the fact that ''other varieties of
taxation. which have worked so equita-
bly, and prospereusly in other States, have
been considered as prohibited by the ar
ticle in our Declaration of Rights
a>-ong these may be mentioned the sys-
tenn offsblic road taxes ievied per capita
upon the whosa people, whereby the bur
den of the manteAance of the public
thoroughfares is made to ~rsst equally up
on the whole community s7d not upon
the over taxed farmer alone. ss,is system,
which has been recently extess .ely dis
many of the Western, Nsfttern and East
ern States. It was once put in force in
this county by local law and during its
brief operation demonstrated its excel
lence; but it was Immediately repeale ed
because it was said to be in conflict with
the State constitution.
Now it is manifestly to the interest OF
the farmers of the State, and of all other
good and public spirited citizens, that the
antiquities and insufficiencies in our pre-
sent constitution, which give rise to these
inequalities and iniquities in our tax sys-
tenn and which are gradually and insidu-
ously shifting the burdens of taxation
from the capitalists to the shoulders OF
the agricultural and other industrial in
terests, should be speedily corrected. 1t
is proper that the far.ners should consider
this important question and digest 1t in
their minds in anticipation of the assem-
bling of the constitutional convention
The meeting of farmers at Marlboro on
Wednesday, was a move in the right di-
rection. 1t should be followed by others
in al! sections of the State, so that when
the convention meets the agricultural in
terest may be united in demanding these
reforms. 1t is desirable that the present
ambiguous and miscbievous provisions OF
the organic law should be replaced in the
new constitution with certain, unequivo-
cal and positive provisions, clearly defn-
ing the powers of the Legislature in the
matter OF assessments and exemptions,
imposing upon the capitalists and corpo-
rations their proper share of the public
taxes and, while removing all prohibition
of the public road tax and other benei-
cial systems of the Eastern and Western
States, give positive sanction to the same.
There is another point referred to by
Commissioner Woolford which impresses
US as well worthy of consideration. 1t Is
in regard TO the employment of perman-
ent assessors, skilled in arriving at true
estimates of value, to make and correct
assessments under the direction and sub
ject to the ratification Of the county COM
missioners. This the Commissioner thinks
will be the most certain way Of arriving
at and maintaining equal and fair assess
ments, and in that judgment we are in
clined to concur. This is one of the fea-
lures of the township system which might
be easily adapted to the county system of
: government.
His Eminence Cardinal Gibbons, who
has been in Rome for a month or more
past attending the papal consistory. left
that city on Monday last, en- route for his